Instructions for Form 1023›(Rev. December 2024)
! as described in Part VII, you must
1224 Inst 1023 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
CAUTION obtain advance approval of your
grant-making procedures. You can use Schedule H—Section II, to request advance approval as part of this application process. You can complete Section II when you complete Part VII. Foundation Classification.
Line 16. “Fundraising” includes efforts to raise funds through appeals for financial support. Fundraising may be conducted by your employees or volunteers, through an agent, or through an independent contractor. Check all the boxes that apply.
For purposes of this application, “bingo” is a game of chance played with cards that generally are printed with five rows of five squares each on which participants place markers to form a pre-selected pattern to win the game. “Other (non-bingo) gaming activities” include pull-tabs, raffles, keno, split-the-pot, and other games of chance.
Gaming doesn’t further an
TIP exempt purpose under section
501(c)(3). Except to the extent that an exception may apply, your revenue from gaming activities will be subject to unrelated business income tax. See Pub. 3079 for further information about gaming.
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